LIBRAIRIE DU PAIRAY: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LIBRAIRIE DU PAIRAY
Largest movements
- Receivables within one year +€11,692
up €11,692 (+56.9%), from €20,566 to €32,258
of which Other amounts receivable: +€10,821
- Tangible fixed assets -€3,456
down €3,456 (-33.3%), from €10,367 to €6,911
- Cash -€1,554
down €1,554 (-8.4%), from €18,469 to €16,915
mainly Receivables within one year (-€11,692) and Other debts (-€3,000)
- Reserves +€10,846
up €10,846 (+78.7%), from €13,784 to €24,630
- Other debts -€3,000
down €3,000 (-53.6%), from €5,596 to €2,596
- Trade debts -€1,502
down €1,502 (-17.1%), from €8,787 to €7,285
- Turnover +€28,330
up €28,330 (+9.4%), from €301,371 to €329,701
- Purchases and services +€16,897
up €16,897 (+6.0%), from €282,735 to €299,632
- Gross operating margin +€11,432
up €11,432 (+61.3%), from €18,636 to €30,068
- Other operating charges +€6,952
up €6,952 (+292.0%), from €2,381 to €9,333
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,902 | €56,584 | +€6,682 | +13.4% |
| Fixed assets | 21/28 | €10,867 | €7,411 | -€3,456 | -31.8% |
| Tangible fixed assets | 22/27 | €10,367 | €6,911 | -€3,456 | -33.3% |
| Land and buildings | 22 | €10,367 | €6,911 | -€3,456 | -33.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €39,035 | €49,173 | +€10,138 | +26.0% |
| Amounts receivable within one year | 40/41 | €20,566 | €32,258 | +€11,692 | +56.9% |
| Trade receivables | 40 | €1,730 | €2,601 | +€871 | +50.3% |
| Other amounts receivable | 41 | €18,836 | €29,657 | +€10,821 | +57.4% |
| Cash at bank and in hand | 54/58 | €18,469 | €16,915 | -€1,554 | -8.4% |
| Total equity and liabilities | 10/49 | €49,902 | €56,584 | +€6,682 | +13.4% |
| Equity | 10/15 | €32,384 | €43,230 | +€10,846 | +33.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,784 | €24,630 | +€10,846 | +78.7% |
| Distributable reserves | 133 | €13,784 | €24,630 | +€10,846 | +78.7% |
| Amounts payable | 17/49 | €17,518 | €13,354 | -€4,164 | -23.8% |
| Amounts payable within one year | 42/48 | €17,518 | €13,047 | -€4,471 | -25.5% |
| Current portion of amounts payable after more than one year | 42 | €1,635 | €1,666 | +€31 | +1.9% |
| Trade debts | 44 | €8,787 | €7,285 | -€1,502 | -17.1% |
| Suppliers | 440/4 | €8,787 | €7,285 | -€1,502 | -17.1% |
| Taxes, remuneration and social security | 45 | €1,500 | €1,500 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €5,596 | €2,596 | -€3,000 | -53.6% |
| Accrued charges and deferred income | 492/3 | - | €307 | +€307 | |
| Turnover | 70 | €301,371 | €329,701 | +€28,330 | +9.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €282,735 | €299,632 | +€16,897 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,774 | €3,456 | -€318 | -8.4% |
| Other operating charges | 640/8 | €2,381 | €9,333 | +€6,952 | +292.0% |
| Gross operating margin | 9900 | €18,636 | €30,068 | +€11,432 | +61.3% |
| Operating profit (loss) | 9901 | €12,481 | €17,279 | +€4,798 | +38.4% |
| Financial income | 75/76B | €9 | €0 | -€9 | -100.0% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -100.0% |
| Financial charges | 65/66B | €2,587 | €2,758 | +€171 | +6.6% |
| Recurring financial charges | 65 | €2,587 | €2,758 | +€171 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €9,903 | €14,521 | +€4,618 | +46.6% |
| Income taxes | 67/77 | €3,154 | €3,675 | +€521 | +16.5% |
| Profit (loss) for the period | 9904 | €6,749 | €10,846 | +€4,097 | +60.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,749 | €10,846 | +€4,097 | +60.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.